Integrated Filing — IndAS



General information about company

Scrip Code 514300
NSE Symbol PIONEEREMB
MSEI Symbol NA
ISIN INE156C01018
Name of company PIONEER EMBROIDERIES LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment TEXTILE
Start date and time of board meeting 12-02-2026   14:45:00
End date and time of board meeting 12-02-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,121.14 25,002.04
Other income 57.10 113.54
Total income 8,178.24 25,115.58
2 Expenses
(a) Cost of materials consumed 4,566.85 14,679.73
(b) Purchases of stock-in-trade 101.60 551.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 287.40 247.28
(d) Employee benefit expense 977.63 3,050.89
(e) Finance costs 183.33 676.60
(f) Depreciation, depletion and amortisation expense 409.16 1,202.14
(f) Other Expenses
1 OTHER EXPENSES 1,766.58 5,642.60
Total other expenses 1,766.58 5,642.60
Total expenses 8,292.55 26,050.58
3 Total profit before exceptional items and tax (114.31) (935.00)
4 Exceptional items 0.00 441.80
5 Total profit before tax (114.31) (493.20)
6 Tax expense
7 Current tax 9.15 9.15
8 Deferred tax (41.51) (148.00)
9 Total tax expenses (32.36) (138.85)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (81.95) (354.35)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (0.57) (1.70)
16 Total profit (loss) for period (82.52) (356.05)
17 Other comprehensive income net of taxes 9.12 12.53
18 Total Comprehensive Income for the period (73.40) (343.52)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (81.60) (354.30)
Total profit or loss, attributable to non-controlling interests (0.92) (1.75)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (72.48) (341.77)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.92) (1.75)
21 Details of equity share capital
Paid-up equity share capital 3,081.54 3,081.54
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.27 -1.16
Diluted earnings (loss) per share from continuing operations -0.27 -1.16
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.27 -1.16
Diluted earnings (loss) per share from continuing and discontinued operations -0.27 -1.16
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 12th February, 2026 and Statutory Auditors of the Company have carried out the Limited Review of the same. These financial results are in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules made thereunder. 2. The Business activity of the Company falls within a single primary business segment viz ‘Textiles’ and hence there is no other reportable segment as per Ind AS-108 ‘operating segments’. 3. The Government of India notified the four Labour Codes, consolidating 29 existing labour laws, w.e.f. 21st November, 2025. The Ministry of Labour & Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on internal management assessment and the best available information, and in line with the guidance issued by the Institute of Chartered Accountants of India, the impact of these changes have been given effect in the standalone financial results of the Company for the quarter and nine months ended 31st December 2025. The Company continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect subsequently on the basis of such developments as needed. 4. During the quarter, no employees have exercised their ESOP options. 5. The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to confirm current period classifications.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Graduty 12.63 17.36
Total Amount of items that will not be reclassified to profit and loss 12.63 17.36
2 Income tax relating to items that will not be reclassified to profit or loss 3.51 4.83
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 9.12 12.53